* = Coin Flip Determines 3/4 picks
** The Super Bowl winner picks 32nd while the runner-up picks 31st regardless of regular season records. All other teams in the playoffs are seeded based on their regular season record upon losing their playoff match-up. If a team in the playoffs and a team not in the playoffs have the same regular season record, the non-playoff team will select first. If two teams in the playoffs have the same regular season record, the team that lost first in the playoffs will select first. If two playoff teams have the same record and both exit the playoffs in the same round, a strength-of-schedule tiebreaker is then used.